Hanover Insurance Company v. Commissioner of Internal Revenue’s Empirical Analysis
598 F.2d 1211 · 1979
Citation profile
17 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 36 later decisions — most recently February 2018 · most notably Gerling International Insurance v. Commissioner (1988), United States v. Rhode Island Insurers' Insolvency Fund (1996)
17 federal appellate · 2 district · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 7805 · 26 U.S.C. § 832
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Ala Schechter Poultry Corporation v. United States · Panama Refining Co. v. Ryan
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the premiums earned on insurance contracts during the taxable year less losses incurred and expenses incurred.”
4 later decisions quote this exact passage · from the majority“(5) In computing “losses incurred” the determination of unpaid losses at the close of each year must represent actual unpaid losses as nearly as it is possible to ascertain them. (b) Every insurance company to which this section applies must be prepared to establish to the satisfaction of the district director that the part of the deduction for “losses incurred” which represents unpaid losses at the close of the taxable year comprises only actual unpaid losses stated in amounts which, based upon the facts in each case and the company’s experience with similar cases, can be said to represent a fair and reasonable estimate of the amount the company will be required to pay. Amounts included in, or added to, the estimates of such losses which, in the opinion of the district director are in excess of the actual liability determined as provided in the preceding sentence will be disallowed as a deduction. The district director may require any such insurance company to submit such detailed information with respect to its actual experience as is deemed necessary to establish the reasonableness of the deduction for “losses incurred.” [Emphasis added.]”
1 later decision quote this exact passage · from the majority“tantamount to a sanctification of the estimated figures as well as the form itself, no matter how unfair or unreasonable.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.